HSN code disclosure required on tax invoices with digit length tied to turnover thresholds and effective notification. Registered persons must state HSN Codes on tax invoices with digit length tied to preceding financial year turnover: no HSN digits for turnover up to one crore fifty lakhs, two digits for turnover above that up to five crores, and four digits for turnover of five crores and above; this requirement under the first proviso to rule 46 of the Sikkim GST Rules, 2017, takes effect from 1st July, 2017.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
HSN code disclosure required on tax invoices with digit length tied to turnover thresholds and effective notification.
Registered persons must state HSN Codes on tax invoices with digit length tied to preceding financial year turnover: no HSN digits for turnover up to one crore fifty lakhs, two digits for turnover above that up to five crores, and four digits for turnover of five crores and above; this requirement under the first proviso to rule 46 of the Sikkim GST Rules, 2017, takes effect from 1st July, 2017.
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